is there any formal definition for degree spectrum? I don't understand it here:
Since trees are a class of graphs, the idea of isomorphism is the same rule as for the general graphs; two trees are isomorphic if and only if they have the same degree spectrum.
Did you find your statement here? Here is their definition of degree spectrum
This is close to the notion of degree sequence. This has nothing to do with the spectrum of a graph (as far as I know, there might be some implications though).
However note that,